Please help me solve these questions. Thank you!

1. Skoff Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March.

	Fixed Element per Month			Variable Element per Container Refurbished		Actual Total for March
Revenue				$	4,000	$	130,000
Employee salaries and wages	$	42,700		$	1,000	$	75,600
Refurbishing materials				$	600	$	18,800
Other expenses	$	37,900				$	38,400

When the company prepared its planning budget at the beginning of March, it assumed that 35 containers would have been refurbished. However, 32 containers were actually refurbished during March.

The spending variance for Refurbishing materials for March would have been closest to:

Multiple Choice

$2,200 F

$400 F

$400 U

$2,200 U

2. Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue				$	44.50
Personnel expenses	$	26,100		$	12.60
Medical supplies		600			7.20
Occupancy expenses		6,500			2.40
Administrative expenses		3,100			0.10
Total expenses	$	36,300		$	22.30

Actual results for September:

Revenue	$	93,240
Personnel expenses	$	50,754
Medical supplies	$	15,328
Occupancy expenses	$	11,646
Administrative expenses	$	3,394

The spending variance for occupancy expenses in September would be closest to:

Multiple Choice

$10 F

$106 F

$10 U

$106 U